https://www.taxtmi.com/caselaws?id=369453 The Tribunal upheld the lower appellate authority's decision that the appellant is liable to pay service tax on the sale of space in telephone bills due to commercial advertisements printed on them. The appellant's agreement to provide space for advertisements resulted in a reduction in printing cost, which was deemed a taxable service under the Finance Act. The Tribunal concluded that the appellant benefited from the differential amount saved, making them liable for service tax on the sale of space. en-us Thu, 11 Oct 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369453 The Tribunal upheld the lower appellate authority's decision that the appellant is liable to pay service tax on the sale of space in telephone bills due to commercial advertisements printed on them. The appellant's agreement to provide space for advertisements resulted in a reduction in printing cost, which was deemed a taxable service under the Finance Act. The Tribunal concluded that the appellant benefited from the differential amount saved, making them liable for service tax on the sale of space. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369453